https://www.taxtmi.com/forum/issue?id=119758 Tax paid under section 73 is not identified as a blocked credit under section 17(5) and Rule 36(4) contains no explicit bar; entitlement to claim ITC remains subject to the eligibility and restriction conditions in section 16(4). Payments that discharge an output tax liability do not create ITC, and factual distinctions (such as short payment or reverse charge treatment) determine whether credit can be availed; there is no separate temporal restriction on utilising such ITC apart from statutory eligibility rules. en-us Fri, 21 Mar 2025 10:37:44 +0530 Tue, 29 Apr 2025 16:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119758 Tax paid under section 73 is not identified as a blocked credit under section 17(5) and Rule 36(4) contains no explicit bar; entitlement to claim ITC remains subject to the eligibility and restriction conditions in section 16(4). Payments that discharge an output tax liability do not create ITC, and factual distinctions (such as short payment or reverse charge treatment) determine whether credit can be availed; there is no separate temporal restriction on utilising such ITC apart from statutory eligibility rules. Discussion-Forum GST Fri, 21 Mar 2025 10:37:44 +0530 https://www.taxtmi.com/forum/issue?id=119758